In exercise of the powers conferred by section 164 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the Government, on the recommendations of the Council, hereby makes the following rules further to amend the Tripura State Goods and Services Tax Rules, 2017, namely:-

1. Short title and commencement. -

(1) These rules may be called the Tripura State Goods and Services Tax (Third Amendment) Rules, 2021.

(2) These rules shall come into force on 1st day of May, 2021.

2. In the Tripura State Goods and Services Tax Rules, 2017,

(i) in sub-rule (4) of rule 36, after the first proviso, the following proviso shall be inserted, namely

"Provided further that such condition shall apply cumulatively for the period April and May, 2021 and the return in FORM GSTR-3B for the tax period May, 2021 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above.";

(ii) in sub-rule (2) of rule 59, the following proviso shall be inserted, namely

"Provided that a registered person may furnish such details, for the month of April. 2021 using IFF from the 1st day of May, 2021 till the 28th day of May, 2021.".

By order of the Governor,

(Dr. Vishal Kumar, IAS)

Joint Secretary

Government of Tripura

Finance Department

Note: The principal rules were published in the Tripura Gazette, Extraordinary Issue vide notification No. F.1-11(91)-TAX/GST/2017, dated the 22nd June, 2017. published vide number 206 dated the 22nd June. 2017 and last amended vide notification No. F.1-11(91)-TAX/GST/2020(Part). dated the 12th May, 2021 published in the Tripura Gazette, Extraordinary Issue, vide number 927 dated the 12th May, 2021 .